{"id":"https://openalex.org/W2194074460","doi":null,"title":"Readability and Thematic Manipulation in Corporate Communications: A Multi-Disclosure Investigation","display_name":"Readability and Thematic Manipulation in Corporate Communications: A Multi-Disclosure Investigation","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W2194074460","mag":"2194074460"},"language":"en","primary_location":{"id":"pmh:oai:ir.canterbury.ac.nz:10092/11069","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10092/11069","pdf_url":null,"source":{"id":"https://openalex.org/S4306401103","display_name":"University of Canterbury Research Repository (University of Canterbury)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I185492890","host_organization_name":"University of Canterbury","host_organization_lineage":["https://openalex.org/I185492890"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Conference Contributions - Published"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5058615928","display_name":"Genev\u00e9 Richard","orcid":"https://orcid.org/0000-0002-9040-066X","observed_orcids":["https://orcid.org/0000-0002-9040-066X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Genev\u00e9 Richard","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5017689103","display_name":"Richard T. Fisher","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Richard Fisher","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5035999682","display_name":"Chris J. van Staden","orcid":"https://orcid.org/0000-0001-8245-1291","observed_orcids":["https://orcid.org/0000-0001-8245-1291"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Chris van Staden","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-8245-1291","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.1943,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.93432067,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":96},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.0026000000070780516,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/impression-management","display_name":"impression management","score":0.8360000252723694},{"id":"https://openalex.org/keywords/corporate-disclosure","display_name":"corporate disclosure","score":0.7390000224113464},{"id":"https://openalex.org/keywords/corporate-narratives","display_name":"corporate narratives","score":0.5559999942779541},{"id":"https://openalex.org/keywords/corporate-social-responsibility-reports","display_name":"corporate social responsibility reports","score":0.8709999918937683},{"id":"https://openalex.org/keywords/disclosure-tone","display_name":"disclosure tone","score":0.5370000004768372},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.6000000238418579}],"concepts":[{"id":"https://openalex.org/C2778143727","wikidata":"https://www.wikidata.org/wiki/Q1820650","display_name":"Readability","level":2,"score":0.9239156246185303},{"id":"https://openalex.org/C4994750","wikidata":"https://www.wikidata.org/wiki/Q1210504","display_name":"Impression management","level":2,"score":0.8954917192459106},{"id":"https://openalex.org/C2780583480","wikidata":"https://www.wikidata.org/wiki/Q1366327","display_name":"Tone (literature)","level":2,"score":0.6620888710021973},{"id":"https://openalex.org/C74196892","wikidata":"https://www.wikidata.org/wiki/Q7781188","display_name":"Thematic analysis","level":3,"score":0.6202696561813354},{"id":"https://openalex.org/C199033989","wikidata":"https://www.wikidata.org/wiki/Q1318295","display_name":"Narrative","level":2,"score":0.6176326870918274},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.5806384086608887},{"id":"https://openalex.org/C554936623","wikidata":"https://www.wikidata.org/wiki/Q199657","display_name":"Reading (process)","level":2,"score":0.539284884929657},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5231232047080994},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.47954225540161133},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.45776987075805664},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.44509467482566833},{"id":"https://openalex.org/C40305131","wikidata":"https://www.wikidata.org/wiki/Q2616305","display_name":"Obfuscation","level":2,"score":0.4248882532119751},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.39134711027145386},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.3119148313999176},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.27568089962005615},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.24318861961364746},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.21673402190208435},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.15086045861244202},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.13178852200508118},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.08743178844451904},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:ir.canterbury.ac.nz:10092/11069","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10092/11069","pdf_url":null,"source":{"id":"https://openalex.org/S4306401103","display_name":"University of Canterbury Research Repository (University of Canterbury)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I185492890","host_organization_name":"University of Canterbury","host_organization_lineage":["https://openalex.org/I185492890"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Conference Contributions - Published"},{"id":"mag:2194074460","doi":null,"is_oa":false,"landing_page_url":"https://ir.canterbury.ac.nz/bitstream/10092/11069/1/12655569_208.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":61,"referenced_works":["https://openalex.org/W53650062","https://openalex.org/W278145621","https://openalex.org/W563423873","https://openalex.org/W1481128830","https://openalex.org/W1507711477","https://openalex.org/W1526206440","https://openalex.org/W1549301408","https://openalex.org/W1557001362","https://openalex.org/W1570767396","https://openalex.org/W1597664530","https://openalex.org/W1602368597","https://openalex.org/W1875645911","https://openalex.org/W1967390364","https://openalex.org/W1982068368","https://openalex.org/W1982901817","https://openalex.org/W1986434475","https://openalex.org/W2003924409","https://openalex.org/W2005938087","https://openalex.org/W2016314917","https://openalex.org/W2019249885","https://openalex.org/W2026256898","https://openalex.org/W2029598902","https://openalex.org/W2031526968","https://openalex.org/W2031789016","https://openalex.org/W2045828589","https://openalex.org/W2062843235","https://openalex.org/W2068152062","https://openalex.org/W2069712330","https://openalex.org/W2071478459","https://openalex.org/W2079374669","https://openalex.org/W2087367089","https://openalex.org/W2087947168","https://openalex.org/W2088278533","https://openalex.org/W2092680724","https://openalex.org/W2100770576","https://openalex.org/W2101490036","https://openalex.org/W2107133467","https://openalex.org/W2116516269","https://openalex.org/W2132778735","https://openalex.org/W2132872656","https://openalex.org/W2139998203","https://openalex.org/W2141425356","https://openalex.org/W2149562450","https://openalex.org/W2150879307","https://openalex.org/W2153738693","https://openalex.org/W2162256707","https://openalex.org/W2164866191","https://openalex.org/W2168745915","https://openalex.org/W2171827255","https://openalex.org/W2289836221","https://openalex.org/W2321060717","https://openalex.org/W2400388976","https://openalex.org/W2910001684","https://openalex.org/W2993350023","https://openalex.org/W3121756164","https://openalex.org/W3122094160","https://openalex.org/W3123437891","https://openalex.org/W3123492911","https://openalex.org/W3124888963","https://openalex.org/W3125499115","https://openalex.org/W3125804384"],"related_works":["https://openalex.org/W2285846951","https://openalex.org/W1475845292","https://openalex.org/W6992830050","https://openalex.org/W2892012257","https://openalex.org/W2144992004","https://openalex.org/W2807161250","https://openalex.org/W7216677380","https://openalex.org/W4210476387","https://openalex.org/W7111372203","https://openalex.org/W4416952713"],"abstract_inverted_index":{"This":[0,51],"study":[1,92,167,210],"investigates":[2],"the":[3,27,57,136,143,146,175,182,185,206,232],"prevalence":[4],"of":[5,20,29,67,83,105,111,171,177,187,196,264],"two":[6],"significant":[7],"impression":[8,38,71,88],"management":[9,39,72,89],"strategies,":[10,90],"thematic":[11,252],"manipulation":[12,173],"and":[13,25,70,87,120,141,148,248],"reading":[14],"ease":[15],"manipulation,":[16],"across":[17],"a":[18,47,65,81,216,225,228],"range":[19,66,82],"distinct":[21],"corporate":[22,106],"narrative":[23],"communications":[24],"explores":[26],"determinants":[28],"such":[30],"practices.":[31],"Prior":[32],"studies":[33,43],"have":[34,249],"tended":[35,191],"to":[36,63,94,145,192,239],"examine":[37],"strategies":[40],"independently.":[41],"Further,":[42],"typically":[44,130],"only":[45],"consider":[46,64],"single":[48],"disclosure":[49,77,85,107],"type.":[50],"suggests":[52],"that":[53,59,213],"research":[54],"has":[55],"overlooked":[56],"fact":[58],"managers":[60],"are":[61,219,237],"likely":[62],"alternative":[68],"disclosures":[69,113,126,176,186,214,256],"approaches":[73],"in":[74,118,132,159,246,257,262,270],"developing":[75],"their":[76,265,268],"strategies.":[78,108],"By":[79],"considering":[80],"both":[84],"types":[86],"this":[91],"attempts":[93],"uncover":[95],"important":[96],"interrelationships":[97],"between":[98],"these":[99],"factors,":[100],"thereby":[101],"enriching":[102],"our":[103],"understanding":[104],"A":[109],"sample":[110],"824":[112],"made":[114],"by":[115],"listed":[116],"companies":[117,190,200],"Australia":[119],"New":[121],"Zealand":[122],"is":[123],"examined.":[124],"The":[125,166,209],"include":[127],"key":[128],"narratives":[129,157],"contained":[131,158],"annual":[133,244,258],"reports":[134,163,236,245,259],"including":[135],"chairman\u2019s":[137],"letter,":[138],"management\u2019s":[139],"discussion":[140],"analysis,":[142],"notes":[144],"accounts,":[147],"any":[149],"embedded":[150],"Corporate":[151],"Social":[152],"Responsibility":[153],"(CSR)":[154],"report.":[155],"Additionally,":[156],"separately":[160],"issued":[161],"CSR":[162,235,255,272],"were":[164],"studied.":[165],"finds":[168,212],"weak":[169],"evidence":[170],"readability":[172,266],"obfuscating":[174],"poorer":[178,188],"performing":[179,189,199],"companies.":[180],"However,":[181],"themes":[183],"within":[184],"closely":[193],"mirror":[194],"those":[195,223],"more":[197,220,241],"well":[198],"\u2013":[201],"an":[202],"observation":[203],"consistent":[204,230],"with":[205,215,224,231],"Pollyanna":[207],"principle.":[208],"also":[211],"positive":[217],"tone":[218],"readable":[221,242],"than":[222,243],"negative":[226],"tone,":[227],"result":[229],"obfuscation":[233],"hypothesis.":[234],"found":[238],"be":[240],"general":[247],"significantly":[250],"different":[251],"characteristics.":[253],"Interestingly,":[254],"differed":[260],"considerably":[261],"terms":[263],"from":[267],"counterparts":[269],"dedicated":[271],"reports.":[273]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1}],"updated_date":"2026-10-27T15:51:10.671819","created_date":"2016-06-24T00:00:00"}
